摘要
阐述了国有无形资产价值化管理应包括的内容 ,然后对国有无形资产价值评估方法进行了研究。通过分析无形资产评估的目的、标准和影响其价值的因素 ,重新设计了三种基本评估方法的数学模型 。
WT5”BZ]To confirm the preservation and increment of the state owned intangible asset(SIA) and to prevent the SIA from running off,this paper at first analyses the content of the management of the SIA,then,the paper studies on the methods of the SIA evaluation.Through analysing the targets,standard,and factors of the SIA evaluation,the paper redesigns the mathematical models of the three basic ecaluation methods,and reseaches on evaluation of the corporates whole intangible assets in detail. [WT5”HZ]
出处
《天津大学学报(社会科学版)》
2000年第3期187-191,共5页
Journal of Tianjin University:Social Sciences
基金
国家社会科学规划基金资助项目! [978JL 0 0 9]